Finance and Accounting Monthly 2020 Vol. Issue 13

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财会月刊
Finance and Accounting Monthly

Year 2020

Issue 13

xin jing ji shi dai cai wu fen xi de ke bi xing wen ti yan jiu yi teng xun wei li (新经济时代财务分析的可比性问题研究——以腾讯为例)

HUANG Shizhong

.................. page:3-7

cai wu shu zi hua zhuan xing shi yu gong xiang fu wu (财务数字化转型始于共享服务)

ZHANG Qinglong

.................. page:8-14

cai wu shu zi ji jian fu neng qi ye zhuan xing (财务数字基建赋能企业转型)

CHEN Hu, GUO Zuo

.................. page:15-21

lun xian dai cai wu de fa zhan he ji ben te zheng (论现代财务的发展和基本特征)

PAN Shangyong

.................. page:22-27

shang shi gong si cai wu wei gui tong ban xiao ying jian yan (上市公司财务违规同伴效应检验)

WANG Yadan, WANG Baoshan, YANG Zuozuo

.................. page:28-37

gao xiao kong gu gong si zhi li yu qi ye po chan yi fang zheng ji tuan wei li (高校控股、公司治理与企业破产——以方正集团为例)

YU Ying, LUO Danglian, ZHANG Yu

.................. page:38-43

wo guo gong yun jia zhi ji liang zhun ze jie xi yu guo ji bi jiao (我国公允价值计量准则解析与国际比较)

GENG Jianxin, GUO Yuqing

.................. page:44-52

yi dai yi lu yu wen hua zi xin shi jiao xia de hui ji shi yan jiu wen xian zong shu yu zhan wang (“一带一路”与文化自信视角下的会计史研究——文献综述与展望)

YANG Xiu, XIAO Yun

.................. page:53-58

xin zhun ze xia zi chan fu zhai biao lie bao jie xi yu li run biao zhan wang (新准则下资产负债表列报解析与利润表展望)

LENG Lin

.................. page:59-63

lv se gong ying lian shi jiao xia de shui zi yuan jia zhi liu zhuan fen xi (绿色供应链视角下的水资源价值流转分析)

LI Shihui, LIN Yirui, ZENG Huixiang

.................. page:64-73

xin san ban gua pai gong si shang ye mo shi xin xi pi lu zhi liang yan jiu (新三板挂牌公司商业模式信息披露质量研究)

DUN Xiuxiu, ZHANG Bo

.................. page:74-82

guan li hui ji de gong neng yan shen yu shi shi mo shi chuang xin (管理会计的功能延伸与实施模式创新)

ZHANG Xueyu, LIU Yichen

.................. page:83-87

lun tu fa gong gong shi jian shen ji nei rong (论突发公共事件审计内容)

ZHENG Shiqiao

.................. page:88-91

qu kuai lian xia xbrl chi xu shen ji de ying yong tan suo (区块链下XBRL持续审计的应用探索)

WEN Yong, LI Jiangtao

.................. page:92-98

zhong guo zheng fu shen ji xin xi gong kai de xian zhuang ji dui ce yan jiu (中国政府审计信息公开的现状及对策研究)

ZHENG Xiaorong, ZHANG Lu

.................. page:99-102

shen ji she hui wang luo fen xi de li lun te zheng ji shi jian lu jing (审计社会网络分析的理论、特征及实践路径)

LV Tianyang, QIU Yuhui, YIN Peng

.................. page:103-111

guo qi dong shi chang jian du ji zhi cun zai de wen ti ji jian yi (国企董事长监督机制存在的问题及建议)

LI Jiguang, LIU Zuo

.................. page:112-117

lun qi ye jia chuang xin chuang ye jing shen de ji fa he bao hu (论企业家创新创业精神的激发和保护)

LI Yanshuang, XIAO Zuona

.................. page:118-123

zhong guo jia zu qi ye fa zhan cheng yin xing guan jun de shi jian kun jing yu lu jing xuan ze (中国家族企业发展成“隐形冠军”的实践困境与路径选择)

LIU Yunfen

.................. page:124-128

ju min ge ren gong yi juan zeng ye wu de ge ren suo de shui chou hua ji yu gong yi juan zeng zhi chu shui qian kou chu shun xu (居民个人公益捐赠业务的个人所得税筹划——基于公益捐赠支出税前扣除顺序)

LUO Jianhua

.................. page:129-133

shen pan reng zai lu shang xin zheng quan fa xia kang mei yao ye cai wu zao jia de fa lv ze ren (审判仍在路上：新《证券法》下康美药业财务造假的法律责任)

SONG Jianbo, ZHU Peiqing, JING Jiazuo

.................. page:134-139

ppp xiang mu shi bai an li de zu tai qing xi ji ding xing bi jiao fen xi (PPP项目失败案例的组态清晰集定性比较分析)

LIU Hua, FENG Xue

.................. page:140-144

xin ji jian ling yu tui xing ppp mo shi tan xi yi bei jing di tie si hao xian wei li (新基建领域推行PPP模式探析——以北京地铁四号线为例)

LIU Yongzuo

.................. page:145-151

zheng fu ppp huo you fu zhai guan li bi jiao yan jiu lai zi ao da li ya zhi li he nan fei de shi jian (政府PPP或有负债管理比较研究——来自澳大利亚、智利和南非的实践)

MENG Jinglei, XIU Guoyi

.................. page:152-160

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